Can someone tell me how I transfer tickets?

I know, I know, I am sure you've been asked this before, but I can't find it in the FAQ section and I have done a search for 'Transfer tickets' using the search engine, but it only comes up with people selling, not instructions of how to change ownership, I have a buyer locally to me, a friend of a friend, but I don't have any phsical ticket in my hand yet to give them (March) and I won't be able to attend now.